Singapore legislation
Section 35
Section 35
Audit
(1)
The accounts of the Board shall be audited by the Auditor-General or an auditor appointed annually by the Minister in consultation with the Auditor-General (referred to in this Act as the auditor).
(2)
The auditor shall be paid out of the income of the Board such remuneration, expenses or fees as the Minister, after consultation with the Board, shall direct.
(3)
For the purpose of the audit of accounts under this Act, the auditor may require the production before him of any book, deed, contract, account, voucher or other document which he may consider necessary to call for, and may require any person holding or accountable for any such document to appear before him and make and sign a statement in relation thereto and may require from any such person such information as he considers necessary.
(4)
Any person who, being required by the auditor under subsection (3) to produce such book, deed, contract, account, voucher or other document or to appear before him and make and sign such statement or to furnish such information, fails without reasonable excuse to comply with the requisition or who otherwise hinders, obstructs or delays the auditor in the performance of his duties shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,500 and, in the case of a continuing offence, to a further fine not exceeding $250 for every day or part thereof during which the offence continues after conviction.